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目前大部分企业使用品种核算法和分步核算法进行核算,极少的企业使用分批核算法,在实际的企业经营中应用单项成本核算更少。伴随着企业智能化和自动化的不断发展,核算也越来越复杂,对于企业的核算成本也随之困难起来。基于此种背景下,单项成本核算的重要作用便凸显出重要作用。这种核算方法能够使实际比较复杂的成本管理工作变得简单,使企业能够及时调整相应的经营方法,实现对成本的合理控制。企业如果建立以单项成本的费用控制系统,做好成本管理的各项具体基础工作,制定出生产各个环节成本的费用标准、分解费用指标、控制成本差异、考核成本指标的完成情况、落实各种制度措施,达到企业效率增长、职工收入增加的目的。
At present, most enterprises use varieties of accounting and step-by-step accounting method of accounting, very few companies use the batch method, in the actual business application of individual cost accounting less. Accompanied by the continuous development of enterprise intelligence and automation, accounting is more and more complex, accounting for the cost of the enterprise also will be difficult. Based on this background, the important role of individual cost accounting highlights the important role. This accounting method can make the actual more complex cost management work becomes simple, so that enterprises can adjust the appropriate management methods in a timely manner, to achieve the reasonable cost control. If an enterprise establishes a cost control system with a single cost and does all the specific basic work of cost management, it formulates the cost standards for various links of production, decomposes the cost indicators, controls the cost differences, and examines the completion of the cost indicators and implements various Institutional measures to achieve business efficiency, employee income purposes.